Percentage Tax CalculatorThe quarterly 3% for businesses that are not VAT registered

Enter your gross receipts for the quarter and get the 2551Q amount. No deductions, no brackets: percentage tax is a flat rate on gross, which is exactly why record keeping mistakes show up so fast.

Percentage tax is 3% of gross receipts, computed on everything you earned, not what remained after expenses. Expenses matter for income tax; they never reduce percentage tax.

Percentage tax, VAT, or 8%?

Cross ₱3,000,000 in gross sales or receipts for the year (Sec 109(1)(BB), NIRC as amended) and this tax is replaced by 12% VAT. Elect the 8% option and it disappears into the single 8% rate. Staying put means 2551Q every quarter by the 25th.

This box computes one quarter. The ₱3,000,000 test is annual, measured on the past twelve months or a reasonable expectation for the year, so a single quarter cannot settle it.

Questions people actually search

Sino ang nagbabayad ng percentage tax?

Businesses and professionals who are not VAT registered and did not elect the 8% option generally pay the 3% percentage tax on gross receipts.

Kailan ang filing?

Form 2551Q is due on the 25th day after each quarter closes.

Does the 8% option remove this?

Yes. The 8% election is in lieu of both graduated income tax and this percentage tax.

Related